🇲🇹
Malta Tax Treaties
1 active treaty partner
Malta maintains 1 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 15% to 15% (median 15%), with qualified rates for direct investment ranging from 5% to 5%. Interest rates range from 10% to 10% (median 10%). Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate35%
Individual Range15-35%
Capital Gains35%
CurrencyEUR
Key Facts
Treaty Model BasisOECD
Treaty Network75 treaties
Fiscal YearJan 1 - Dec 31
CurrencyEUR
Rate Distribution
General Dividends at 5% or below0 of 1 treaties
Qualified Dividends at 5% or below1 of 1 treaties
Interest at 0%0 of 1 treaties
Official Sources
Tax AuthorityCommissioner for Revenue
Treaty AuthorityMinistry for Finance and Employment
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇺🇸United States | 15% / 5% | 10% | 0% | In force |